Strata & apartments
Special levies, explained
A special levy is a one-off extra contribution that owners in a strata scheme may be asked to pay, on top of regular strata fees. They are one of the costs of apartment ownership that people least expect.
Understanding how they work - and how to spot a building that might need one - is part of understanding what an apartment really costs.
Why special levies happen
A special levy is usually raised when there is a major expense the regular fees and capital works fund cannot cover - for example urgent roof repairs, lift replacement, concrete remediation, or rectifying defects.
How much can a special levy be?
There is no fixed cap. They can range from a few hundred dollars to tens of thousands per lot depending on the work required. This is why reviewing the strata records and the capital works fund before buying is so important.
How to reduce the chance of being caught out
- Review recent strata meeting minutes and financials before purchase
- Check whether the capital works / sinking fund is adequately funded
- Look for any deferred maintenance or known defects
- Track your strata costs in one place so a surprise levy does not derail your budget
Frequently asked questions
Can you refuse a special levy?
Generally no - once the owners corporation resolves to raise a special levy, each owner is liable for their share. Planning ahead is the best protection.
Are special levies tax deductible?
Sometimes, for investment properties, but the rules depend on the nature of the work. This is personal tax advice - speak to a registered tax agent.
Last reviewed: 19 August 2026
